What you need to know when filling out a note-calculation upon dismissal? Note calculation upon dismissal 1s 8.3.

After making a decision on the termination of the labor contract with the employee, regardless of who is the initiator of its termination, this person must calculate and pay in due time the entire salary due. For this, company officials draw up a document such as a note-calculation upon dismissal.

Filling out this form is carried out immediately by two departments of the company - human resources and accounting. It serves to determine the final salary.

Form T-61 is approved by the statistics authorities specifically for this. The company has the right to use it, or to develop on its basis, taking into account the existing features of its own document. Personnel and accounting programs contain a unified version of the calculation note.

Form T 61 note calculation upon dismissal is issued by the personnel inspector when drawing up the dismissal order for each employee individually. There are no specific deadlines for completing this document, however, it must be borne in mind that the employee must receive the payment on the final day of work, with cashless transfers the next day.

On the other hand, an employee has the right to withdraw his application before the expiration of a two-week period. Therefore, the responsible person should, at its discretion, choose the most optimal time frame for this document.

The specialist determines the number of vacation days for which compensation must be made. It happens that the employee has already used this right, and therefore he needs to return part of the vacation pay. Next, the form is certified by the signature of the personnel officer and sent to the accounting department for direct calculation and accrual.

The calculator selects all the necessary information and enters them in the appropriate columns. He then determines the average daily earnings and determines either compensation or the amount of debt to be returned. Here, the accountant calculates wages for the period actually worked by the employee of the month. Having made all the necessary deductions, including personal income tax, the specialist writes out payment documents or transfers data for transfer.

Attention!  Note calculation is filed with the remaining documents to the payroll for the current month. In addition to the 2 written statements of the employee - for dismissal and leave, an order for leave in the form T-6 and an order for dismissal in the form T-8 are also issued.

The procedure for filling the note-calculation upon dismissal

Front side

A document is filled out by an employee of the personnel department on the basis of a personal card and an order for dismissal.

The full name of the company and its code are recorded in the upper part according to the OKPO directory. A little below the code are the number and date of the employment agreement with the employee.

After that, the serial number of the note-calculation and its date of compilation are delivered.

Full fields are written in the corresponding fields employee, his personnel number, the unit in which he worked and the name of the position.

Then, in the line “The employment contract has been terminated (the employee has been dismissed)”, it is necessary to delete the unnecessary phrase. Nearby is the date of dismissal.

The next line records in detail on what basis this action is performed. After that, you need to specify the date and number of the order for dismissal.

Below is recorded how many days of vacation the employee did not use, or was taken in advance. In the latter case, payment for them will be deducted upon accrual. The period for which vacation is calculated is indicated.

Then the employee checks all the specified information, indicates the position, full name, puts a signature and the date of filling.

Back side

This side is filled in by the accountant. First, the data is entered in the section “Calculation of vacation pay”.

The left table is filled line by line with salary data for 12 previous months. Column 1 and 2 indicate the year and month of calculation, and column 3 indicates the accruals that correspond to the given month and year and take part in determining the average earnings. Then summarizes.

The upper right table indicates how many days (Box 4) or hours (Box 5) worked in the billing period. Column 6 shows the average earnings.

After that, the lower right table is filled. In columns 7 and 8 you need to put down the number of vacation days that are not used or taken in advance, and in column 9 the amount of payment for the rest time is recorded.

Lastly, information is entered in the table “Calculation of payments”. In the block “Counted” column, columns 10-12 indicate the amounts of the corresponding charges, and column 13 sets the total amount for them.

In the “Withheld” block, in columns 14-15, the amounts of the corresponding deductions (personal income tax, child support, etc.) are put down and summarized in column 16. If at the time of calculation there is a salary debt for the organization, it is written in column 17, if for employee - in column 18. In column 19 indicate the amount receivable on hand.

Note-calculation in the form of T-61 is made out upon dismissal of the employee in order to make the final calculation of wages, as well as other payments.

Form T-61 is filled on the basis of settlement and payment documents, statements, which contain information on various accruals to the employee (remuneration, bonuses, allowances and more).

A dismissal note is a double-sided form. On the front side (filled in by the personnel officer), information about the organization, employee and the labor contract that was in force between them is reflected. On the flip side (filled out by an accountant), vacation pay is calculated.

Filling in the T-61 form

THE FRONT SIDE MUST CONTAIN THE FOLLOWING INFORMATION:

Name of organization, OKPO code

Document number and date

The number of the employment contract and the date of its conclusion with the employee

Name, position, personnel number of the employee and the name of the structural unit in which he works (if any)

Dismissal data: date of termination of the employment contract, grounds for dismissal (article of the Labor Code of the Russian Federation), number and date of order

The number of days of unused vacation, and also, if necessary, the number of days on vacation in advance (in this case, the amount for “extra” days of vacation will be deducted from the calculations)

Signature of HR officer and date of filling out the document

REVERSE SIDE

Box 1.  Year of the billing period.

Box 2.  We indicate 12 calendar months before the date of dismissal

Box 3.  The total amount of payments to the employee for each month of the calculation period is fixed. If in a certain month the salary was increased or any allowances were made, then all this is taken into account in the indicated amount.

Box 4. The number of calendar days in the billing period (per year) is indicated. For the number of calendar days in each month, a conditional day is taken - 29.3 days, provided that the month has been fully worked out. If the month is not fully worked out, calendar days are calculated according to the formula: (29.3 days / Number of calendar days in a month) * Number of days worked

Box 5.  It is to be completed if a summarized accounting of working hours is set for the employee.

Box 6.  The amount of average daily earnings is indicated. It is calculated by the formula:
Amount of charges (line “Total” in column 3) / Number of calendar days (column 4 or 5)

Box 7.  The number of vacation days used in advance.

Box 8.  The number of unused vacation days.

Box 9.  The amount of payments for unused vacation days. It is calculated by the formula:
(Box 8 - Box 7) * Box 6

TABLE “Calculation of payments”

Box 10.  Amount of accrued salary.

Box 11.  The sum of vacation pay (we take the value from column 9).

Box 12.  Other charges.

Box 13.  The total amount of all charges (the sum of columns 10, 11, 12).

Box 14.  PIT (income tax 13%) withheld from all charges (column 13).

Box 15.  Other deductions.

Box 16.  The total amount of all deductions (the sum of columns 14 and 15).

Box 17.  Debt of the organization to the employee (for example, some unpaid amounts for previous months).

Box 18.  The amount of employee debt to the organization.

Box 19.  The total amount of money that the employee will receive after all deductions.

It is calculated by the formula: Box 13 - Box 16 + Box 17 - Box 18.

The tables indicate the total amount of payments in words and figures, as well as the data of the payroll or cash register, on the basis of which cash is paid from the cash desk.

At the time of dismissal, the employer company is obliged to transfer a number of documents to the employee: a work book, certificates of 2-personal income tax, a document for calculating sick leave, and also draw up a document for calculating. Note-calculation upon dismissal (form T-61) raises the most questions. Let's figure it out if this is a mandatory document, how to fill it out and where to store it.

What is a calculation note?

This is a document that allows the accountant to calculate all the necessary amounts due to the employee upon dismissal (on their own initiative or on the initiative of the employer).

The T-61 form is a universal uniform form that is used for a similar purpose.

Who should draw up the calculation note?

Filling out the t-61 form is assigned to employees of two enterprise services:

• hR
• accounting.

The duties of the personnel officer include filling in the columns located on the front of the form. This is the date of conclusion of the labor contract and its number, full name employee, the name of the position in which he served, unit. Then, information about the dismissal is entered: the date of the execution of the order on the termination of the contract and the number, basis on which the employment relationship was interrupted.

Then, the HR specialist calculates how many days of well-earned vacation were unused for calculating compensation, or the amount of vacation days taken by an employee in advance to calculate retention.

After all the personnel data has been entered, the HR specialist certifies the note with his signature and passes it on to the accounting department for further processing.

Filling in the form T-61 accountant

The accountant fills in the back of the document, which contains a table. The columns of the table with numbers from 1 to 9 are filled in order to calculate the compensation for days of unused vacation time.

Columns 10 to 19 are filled in order to calculate the amount of the salary that is due to the retiring employee for the period worked by him. Also in the table you need to enter the number and date of the document, on the basis of which the final calculation was made with the employee.

After all the requested information is entered into the document, the accountant certifies the note with his signature.

Note-calculation upon dismissal (form T-61) can be filled out manually, but modern computer programs can avoid this. If all the data is entered into the program correctly, then they are automatically transferred to the calculation note. The employee of the accounting and personnel services can only conduct a check, print a document and assure with a personal signature.

Is a note required?

T-61 refers to personnel documents, the period of stay in the archive of which is 75 years. However, it is allowed to store documentation in electronic form.

If the rules of storage or execution of the document are violated, then this is considered an administrative offense, which will entail penalties. The amount is small, up to 500 rubles per official, but also unpleasant.

Form T-61: fill pattern

Let's take a look at the filling procedure. In the header of the document you need to write the name of the organization in accordance with the registration documents. To the right of the name you need to fill in the columns with the date and number of the employment contract. Next, the note is assigned a serial number and the date of its completion.

The personnel number of the employee is affixed, his name, the name of the position and department in which he worked are entered. Then you need to enter the date of termination of relations with the employee, enter the number and date of the order on the termination of labor relations.

In HR programs, this is all set automatically after the employee’s dismissal order is issued and carried out, therefore, a note-calculation upon dismissal (form T-61) is also formed almost automatically.

Then the general period of work is filled from the date of commencement of employment to the date of termination, inclusive. Now we need to calculate the days of vacation, which turned out to be unused for this period or, conversely, overused. The filling date and signature of the staff member are set.

We fill in the calculation part

To calculate compensation for the remaining days of vacation, you need to fill in columns 1,2 and 3 in the table on the back of the document. In the first column, the year is indicated, in the second - the name of the month, in the third indicate the amount of payments that are used in calculating the average wage.

Let's say an employee leaves on December 15, 2015. So, to calculate the average earnings you need to take the period from December 2014 to November 2015. The total amount of earnings for this period must be divided by the amount of calendar days. So you get an average daily payment. Then it needs to be multiplied by the sum of days of unused vacation, which the personnel officer has previously calculated. So you received the amount of compensation.

Now you need to calculate the total amount of payments to be issued. Compensation has already been calculated, it remains to calculate the salary, withhold personal income tax, and you will receive the amount for issue. To calculate this amount, the unified T-61 form has a separate table.

Now you need to write down this amount in words and numbers in the final line, enter the number of the document by which the employee received the calculation. Then certify the document with a signature. Everything, the work is over.

The note-calculation upon dismissal (form T-61) is transferred for storage to the accounting department, since this document is the basis for payments to the departing employee. They are usually stored together with payroll documents.

Download the T-61 form

Sergey Petrov

On the last day of work, the organization is obliged to give the employee salary, vacation pay, severance pay and other payments based on a note-calculation made upon dismissal. How to draw up a document and calculate the due payments?

Why is a note-calculation made?

Sample document.

The back of the form.

The T-61 form is approved by state statistics authorities and is universal. It is a 2-sided form that allows you to complete the final stage of calculation of payments. The statement is filled out on the basis of payment and settlement documents, which contain the data necessary for calculating all types of due payments:

• salaries;
• prizes
• compensation and other amounts.

Organizations have the right to use the T-61 or to develop their own uniform, taking into account the characteristics of the work.

Form T-61 simultaneously performs several functions, because it reflects:

• calculation process;
• personal data of the employee who decided to quit;
• the total amount of payments.

The personnel inspector fills out the statement on the front side separately for each employee on the basis of the order of dismissal. Then the accounting department enters the necessary data on the back side and calculates the payments.

Important! No specific deadlines have been set for filling out the note, however, it must be remembered that the person leaving must pay severance pay on the last business day. At the same time, he has the right to withdraw the application within a 2-week mining period.

The personnel service specialist does not need to know by heart the pattern of filling out the note-calculation upon dismissal or be able to fill out the form manually.

Modern software calculates on its own, just enter the data into the computer, and then print the finished document. The accountant and the personnel department specialist have to check and sign the statement.

Note-calculation is used for various purposes:

1. With it, the employee has the right to apply to a court or labor inspectorate if he believes that the size of the severance pay is not determined correctly.
2. The employer, in turn, can, with the help of this document, prove his case in the event of a labor dispute.
3. When leaving, the payroll sheet is attached to the salary report, since it reflects the basis for payments.

T-61 is a personnel document and must be stored in the archive or in electronic form for 75 years.

Important! For violation of storage conditions, an official may be fined up to 500 r.

The procedure for filling out the sheet

The personnel department specialist calculates and indicates in the certificate the number of unclaimed vacation days for which compensation must be paid. If the employee walked more days than expected, he must return part of the vacation. Then the statement is transferred to the accounting department, where, on the basis of the indicated data and salary information, compensation for unused vacation and other payments is calculated. The process of filling out a document has an established format that must be followed.

Front side

Example of a completed document, first page.

In the upper part of the form, the personnel department specialist must indicate:

• full name of the enterprise;
• institution code in accordance with the OKPO directory;
• number assigned to the document;
• date of filling in the form.

From the employee’s personal card, the following information is entered in the form:

• date and number of the concluded labor agreement;
• personal personnel number;
• name of the structural unit;
• position held.

• contract termination date;
• the reason for dismissal and the corresponding article of the Labor Code;
• number of the dismissal order and the date of its preparation.

Below is recorded the number of days of unclaimed vacation or taken in advance and the period for which the calculation is made.

If the persons responsible for the formation of the form do not have enough experience, you should study the main regulatory documents and a sample of filling out a note-calculation upon dismissal. For violation of the labor code, penalties can be followed not only by the labor inspectorate, but also by tax authorities.

The specialist who completed the form checks the accuracy of the data and puts the date of its compilation and signature below.

Back side

The reverse side of the note-calculation.

The accountant first calculates the vacation pay in the section consisting of 2 tables. The left table is filled with data:

1. Year of the billing period.
2. 12 months that preceded the date of dismissal.
3. The amount of payments corresponding to each month during the settlement period.

In the right table of the note-calculation when leaving, you must specify:

1. The number of calendar days in the billing period. When a whole month is worked out, the conditional number of calendar days is 29.4. If not a whole month has been worked out, the calculation is carried out according to the formula: (24.9 the number of calendar days in a month) * the number of days worked
2. Number of hours - to be completed in the case of a cumulative accounting of working hours
3. The amount of the average daily salary, which is calculated by the formula: the amount of accruals (the total of column 3 is taken) the number of calendar days (from column 4 or 5)
4. The number of vacation days taken in advance.
5. The number of unclaimed vacation days upon dismissal.
6. The amount of charges for unclaimed vacation. Compensation is calculated according to the formula: (column 8-column 7) * column 6.

For the information to be correct, you need to correctly calculate the payments.

Features of the calculation

Filling in the columns from 1 to 9, the accountant proceeds to the last table, consisting of 4 blocks:

• "Accrued";
• "Retained";
• "Debt";
• “Due”.

Columns 10 to 19 should include:

1. The amount of vacation pay (taken from column 9).
2. Severance pay, earnings at the time of employment and other accruals.
3. Amount of accrued salary.
4. The total size of all charges (columns 10, 11, 12 are added).
5. The amount of income tax, which is 13% and is withheld from all charges (column 13). If the indicator turned out with a penny, it should be rounded to the nearest integer.
6. Other deductions, including for vacation.
7. The total size of all deductions (columns 14 and 15 are summarized).
8. Debt of the company before the dismissed (for example, any unpaid funds for previous months).
9. The amount of employee debt to the company.
10. The amount of the payment that the employee will receive (you must subtract 16 from column 13).

The final amount must be indicated under the table in numbers and duplicated in words. Here are the details of the payroll or cash settlement document, according to which money is paid.

Fact! If the reason for dismissal is a staff reduction or liquidation of an enterprise, then the employee is entitled to a severance pay in the amount of the average salary for 2 months. In addition, money for used vacation should not be deducted from it.

After carrying out all the calculations, the accountant signs the settlement sheet upon dismissal and puts his full name.

Does the employee need to issue a settlement sheet?

Article 136 part 1 of the Civil Code of the Russian Federation.

Article 136 part 1 of the Civil Code of the Russian Federation stipulates that upon payment of a salary, the employer must notify the employee in writing:

• on the components of the salary due to him for a specified period;
• other accruals, including monetary compensation due as a result of violation by the director of the terms for the payment of salaries, vacation pay, severance pay, etc .;
• about the total amount of charges;
• about the amount and reasons for deductions from the salary;
• on the amount of funds payable.

The listed information is contained in the pay slip, so the tenant must provide it. It does not matter how the salary is paid - in cash or transferred to a bank card.

There is no unified form of the payment sheet, therefore, the organization creates it independently. The procedure for their issuance is determined by order of the head.

Nuance! According to the rules of the law, employees who perform work at home, part-time or remotely, the employer is obliged to issue settlement sheets.

Typically, information about accruals and deductions is printed on paper, but it can also be electronic. Upon dismissal, a settlement sheet is issued on the last business day. For untimely issuance or absence at all, a penalty is provided for employers.

Instead of a fine, private and legal entities may be suspended for up to 90 days.

Dates of issuance and liability of the employer

Article 236 of the Labor Code of the Russian Federation.

Tenants who have violated the settlement deadline upon termination of the contract bear administrative, material and criminal liability:

1. Art. 236 of the Labor Code of the Russian Federation states that the head is obligated for each day of delay to pay the employee compensation in the amount of at least 1/150 of the Central Bank's key rate, which is valid at the time of delay.
2. According to Art. 145.1 of the Criminal Code of the Russian Federation with a delay of more than 3 months of part payments or more than 2 months of the entire amount, the employer faces a fine or forced labor, as well as a ban on holding senior positions.

If the employer refuses to pay severance pay upon dismissal, you must contact the following organizations:

1. Labor inspection in the presence of obvious violations of the law.
2. The court, if the controversial moment is not obvious and proceedings are required.
3. The prosecutor's office to prosecute the employer.

Article 140 of the Labor Code of the Russian Federation.

If there is any disagreement about the amount of funds due, the employer is obliged to give out, within the prescribed time limit, an amount with which both parties agree. Disputed amounts, he has the right not to pay. The dismissal form T-61 is an internal document of the organization and is available upon official request.

Dismissal of an employee is an operation that is regularly executed by an accountant of an enterprise. Calculation upon dismissal in 1C 8.3. Accounting must be done in accordance with the law. This avoids conflicts with dismissed employees. How to fire an employee in 1C 8.3 Accounting step by step read more.

A laid-off employee is legally paid a salary. In addition, employees working under an employment contract must be paid upon dismissal. It must be calculated for all periods of unused vacation. Details on the calculation of compensation. How to fire an employee in 1C 8.3 Accounting step by step - it is written in this article. How to fire in 1C 8.3 and make a full calculation in 5 steps, see further.

Step 1. Set up personnel records in 1C 8.3 Accounting

Before conducting personnel records and salaries in 1C 8.3 Accounting, configure a program for this. To do this, go to the section “Salary and personnel” (1) and click on the link “Salary settings” (2). The settings window will open.

In the window that opens, in the section "Personnel Accounting" (3), set the sign "Full" (4). Now in 1C 8.3 Accounting, you can create orders for the admission and dismissal of employees.

Step 2. Execute in 1C 8.3. Accounting. Dismissal of an employee.

Dismissal in 1C 8.3 Accounting begins with the creation of an order. To create it, go to the section “Salary and Personnel” (1) and click on the link “Personnel Documents” (2). A window opens with previously created personnel documents.

In the window that opens, click the "Create" button (3) and click on the "Dismissal" link (4). The order form for filling will open.

In the order form, fill in the fields:

• “Organization” (5). Indicate your organization;
• “Employee” (6). Choose a dismissed employee;
• “Date of dismissal” (7). Indicate the date of dismissal;
• "Date" (8). Indicate the date of the order;
• “Article of the Labor Code of the Russian Federation” (9). Select the article of the labor code by which the employee quits.

To save the order, press the “Post and Close” button (10). The order is executed and carried out in the account.

Step 3. Form in 1C 8.3 calculation of salary and compensation upon dismissal

In 1C 8.3 Accounting, the functionality for calculating salaries is limited. Full functionality is in the program 1C Salary and Human Resources. When an employee is dismissed in 1C 8.3 Accounting, you must manually enter the amount of accrued salary and vacation compensation for this employee. How to calculate the amount of compensation. In order to reflect the accruals upon dismissal, go to the section “Salary and personnel” (1) and click on the link “All accruals” (2). A window with all previously entered payroll accruals will open.

In the new window, click the "Create" button (3) and click on the link "Payroll" (4). The accrual window will open.

In the window that opens, fill in the "Salary for:" field (5), indicate the month of calculation in it. In the "Organization" field (6) indicate your organization. Next, click the “Fill” button (7). The calculation will be filled with salary accruals for all employees.

In the line with the employee to be dismissed, click on the link “Accrued” (8). The employee accrual window will open.

The window automatically calculates the salary amount for a full working month. If the employee worked for less than a month, then you need to manually calculate the amount of your salary and enter it in the "Amount" field (9). The need for manual calculation is due to the fact that in 1C 8.3 Accounting, as we wrote earlier, there is a simplified functional for calculating wages. All additional charges are also entered manually, including compensation for unused vacation. To enter compensation, click the Add button (10). In the new line, enter the department (11) in which the employee worked, the type of accrual (12) and the calculated compensation amount (13). Also enter the personal income tax deduction code (14) and the amount of this deduction (15). The deduction amount must also be calculated independently. To save the data, press the OK button (16). You will again be taken to the accrual window.

Now you see the actual data for the employee (17) - the total amount of all charges (18), the amount of personal income tax withheld (19) and the amount of accrued insurance premiums (20). To reflect the payroll, click the “Record” (21) and “Post” (22). To see the wiring, press the “DTKt” button (23). The posting window opens.

In the posting window we see the postings on salary (24) and compensation for vacation (25) for employee (26). Also here are visible withholdings on personal income tax (27) and postings on contributions (28). So, all payments are recorded. Do not forget that under the law you must pay the employee on the day of dismissal.

Step 4. Print a dismissal order from 1C 8.3.

Go to the section “Salary and personnel” (1) and click on the link “Personnel documents” (2). A window opens with previously created personnel documents.

In the window that opens, double-click on the order you want to print (3). The order form will open.

In the order, click the "Print" button (4) and click on the link "Order on the dismissal of T-8" (5). The printable order form will open.

In the printed form of the order, click on the “Print” button (6). Do not forget to sign the printed order with the employee and CEO.

Step 5. Print a pay slip for the employee

Go to the section "Salary and personnel" (1) and click on the link "All accruals" (2). A window with all previously entered payroll accruals will open.

Double-click on the desired charge (3). The accrual window will open.

In the accrual window, click the “Reports” button (4) and click on the “Settlement sheets” link (5). The payroll sheet for the employees included in the accrual will be displayed on the screen.

In the pay slip we see the accrued salary (6) and compensation for unused vacation (7). There is also the amount of personal income tax withheld (8) and the total amount that must be paid upon dismissal (9). Print out the payment slip by clicking on the “Print” button (10) and provide it to the employee for review.